https://www.taxtmi.com/highlights?id=75485 Refund of unutilized Input Tax Credit - Seeking withdrawal of the deficiency memos - The High Court observed that Section 54(8)(b) allows the refundable amount to be paid to the applicant without the necessity of a certificate from a Chartered Accountant, under certain circumstances. - The court noted the requirements of Rule 89(2), which mandates documentary evidence to establish refund eligibility, with exceptions for specified cases. en-us Thu, 07 Mar 2024 10:22:43 +0530 Thu, 07 Mar 2024 10:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75485 Refund of unutilized Input Tax Credit - Seeking withdrawal of the deficiency memos - The High Court observed that Section 54(8)(b) allows the refundable amount to be paid to the applicant without the necessity of a certificate from a Chartered Accountant, under certain circumstances. - The court noted the requirements of Rule 89(2), which mandates documentary evidence to establish refund eligibility, with exceptions for specified cases. Highlights GST Thu, 07 Mar 2024 10:22:43 +0530 https://www.taxtmi.com/highlights?id=75485